| 单词 | Accumulation for minors |
| 释义 | 收益累積歸未成年人 A gift or bequest to a minor in which the income of the subject matter of the gift or bequest is to be accumulated until that gift or bequest vests, usually when the minor attains the age of majority. Accumulations for minors, just like any other accumulations, are subject to the rules against perpetuities. Subject to certain exceptions, income of the subject matter of the gift or bequest must not accumulate, amongst other alternative periods, for a period longer than the duration of the minority or the respective minorities, of any person in being at the death of the grantor or testator, or of any person in being at the date of the making of the gift or bequest, or alternatively, of any person or persons who, under the limitations of the instrument directing the accumulation would for the time being, if of full age, be entitled to the income directed to be accumulated: Perpetuities and Accumulations Ordinance (Cap 257). See also Accumulation; Age of majority; Perpetuity period; Rule against perpetuities. 留給未成年人的餽贈或遺贈物的收益將累積至該未成年人可獲取該餽贈或遺贈物，一般指該未成年人已達成年歲數。收益累積歸未成年人與其他收益累積一樣，受財產恆繼規則約束。在某些例外情況規限下，不可將餽贈或遺贈物的收益累積長於法例所視定的年期，其中包括 (1) 授予人、財產授予人或立遺囑人去世時任何在世的人的未成年時期，或該等在世的人各自的未成年時期；或 (2) 在作出產權處置當日在世的一名或多於一名的人的未成年時期或其各自的未成年時期；或 (3) 僅為下述的人的未成年時期或其各自的未成年時期：如當其時已屆成年，則會在指示作出有關收益累積的文書的限制下，有權亨有所指示累積的收益的人：《財產恆繼及收益累積條例》（第257章）。另見 Accumulation; Age of majority; Perpetuity period; Rule against perpetuities。 |
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